Now this is a very interesting comment brother. A living being is indeed a combination of these three things. A being that breathes air. What then is the writer talking about in Matthew 10:28? Bless you!
I know that a scripture doesn't contradict another scripture, so, Matthew 10:28 doesn't contradict Genesis 2:7. As scripture shows us, Genesis 2:7 is telling us the breath of life(spirit) combined with the flesh and blood body is what makes a living soul or living person. It's not the breath of life(spirit) separately, on it own, a living person. Neither is a flesh and blood body, separately, on its own, without the breath of life, (spirit) a living soul or living person.
When a person dies the body goes back into the ground from which it was taken and the breath of life(spirit) goes back to God who gave it. When the spirit, leaves the body, the body dies and returns to where it came from, the ground, and the spirit returns to where it came from, God. (
Job 34:14, 15; Psalm 36:9) This does not mean that the spirit actually or literally travels to heaven. As the scriptures shows us the spirit separately, on it's own, without the flesh and blood body isn't a living person. So, when scripture says the spirit returns to God, it means that for someone who dies, any hope of future life or future existence rests with YHWH God. That human beings life is in God’s hands. Only by God’s power can the spirit be given back to a flesh and blood body so that he/she will be a living soul or living person again. That living person will not exist again, until such time as the resurrection of the dead.
Matthew 10: 28 is telling those who are the faithful servants of God to not fear those who can kill the body, meaning such people can kill you yes, but they don't have the authority or the ability to kill your eternal existence. When they kill you, you're dead and will not exist for a temporary time, but God can resurrect you back to life at the time of the resurrection, it's then, you will exist again as a living person. It's only God who can destroy both body and soul in Gehenna. Gehenna doesn't represent a place, it represents a condition, a eternal condition. When God destroys both body and soul in Gehenna its an eternal destruction, you lose your eternal life. You are destroyed out of existence forever, there is no hope of a resurrection back to life or back into existence as a living person. So when the scriptures say to fear him who can destroy both body and soul in Gehenna it's talking about about fearing him who can destroy that living person out of existence for eternity, there's no hope for those persons destroyed by God in Gehenna to exist as a living person ever again.